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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 558 Documents
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PENGARUH KEAHLIAN AUDITOR TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS DI KAP DI SURABAYA) Mohammad Fairuz Rizal; Ardhi Islamudin
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2715

Abstract

The role of public accountants is highly vital in maintaining public trust through audited financial statements as a basis for decision-making. The most significant factor influencing the quality of this audit judgment is auditor expertise, which is formed from a combination of knowledge, experience, and training. Therefore, this study aims to examine and analyze the positive and significant effect of auditor expertise on audit judgment at Public Accounting Firms (KAP) in Surabaya. This study employs a quantitative approach by distributing questionnaires directly to respondents to obtain primary data. The research population includes 54 KAPs in Surabaya. Sampling was conducted using a purposive sampling method with specific criteria, namely auditors with a minimum of one year of work experience. Data analysis was performed using simple linear regression and t-tests. The research results definitively prove that auditor expertise has a positive and significant effect on the quality of audit judgment. This finding is supported by a significance value of <0.001 and a t-count of 28.140, which exceeds the t-table limit. These empirical results align with the Cognitive Theory of Multimedia Learning (CTML), where adequate auditor expertise can significantly reduce cognitive load through automated information processing, thereby producing more rational and precise judgments. As a practical implication, KAP leaders in Surabaya are strongly advised to continuously prioritize human resource development strategies through sustainable professional training programs. Increasing practical experience and competence is crucial for auditors to avoid audit failures. Ultimately, this will have a direct impact on maintaining the firm's reputation and increasing stakeholder trust in the credibility of published audit opinions.
EVALUASI PENERAPAN STANDAR AUDIT TERKAIT BUKTI (SA 500) PADA DOKUMEN PEMBELIAN DALAM PEMERIKSAAN LAPORAN KEUANGAN DI KANTOR AKUNTAN PUBLIK Ardana Febrianto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2718

Abstract

Abstract:This study essentially aims to measure the extent to which SA 500 on audit evidence is actually implemented in the field, specifically when auditors examine purchasing documents at public accounting firms. The approach is descriptive and qualitative, not counting numbers, but rather examining the procedures, sufficiency, and reliability of the evidence collected from purchasing transactions. What was found was quite thought-provoking. Documents such as invoices, purchase orders, and receipts are indeed the backbone of audit evidence. But yes, there are problems too. Document completeness is often incomplete, and the issue of reliability is also unclear, especially when the documents come from within the entity itself because, well, who wants to be honest with themselves? Furthermore, procedures such as inspection, confirmation, and analysis are not yet optimal. There is a gap between what should be and what actually happens. In conclusion, auditors need to be sharper in their professional judgment andtheir audit procedures must be strengthened to align with SA 500, ultimately improving overall audit quality.Keywords: audit evidence; purchasing documents; public accounting firm; SA 500; auditing standards
Analisis Strategi Pemasaran KFC Dengan Pendekatan SWOT Dan Marketing Mix 7P Nabila Ramadhania; Siti Fatimah; Romasta Juli Novalia Manurung; Lasahuf Rasyid Ridho; Ahmad Rifai Arif; Husni Mubarok
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2692

Abstract

This study aims to analyze KFC's marketing strategy using a SWOT approach and the 7Ps Marketing Mix to face competition in the fast food industry in Indonesia. The study used a quantitative descriptive method with data collected through a questionnaire from 60 KFC Zambrud consumers. The results indicate that the Place dimension is KFC's main strength due to its strategic and accessible location, while the Promotion dimension is a weakness that needs the most improvement. The SWOT analysis identified key opportunities in the form of the growth of app-based delivery services and the development of digital marketing, while the greatest threats come from local competitors and changing trends in healthy eating. This study concludes that KFC's business sustainability requires a more creative integration of physical strengths and digital promotional strategies. The results of this study are expected to serve as evaluation material for KFC management and as an academic reference in the study of marketing strategies in the fast food industry.
PERLINDUNGAN DATA DAN SALDO NASABAH MOBILE BANKING DARI ANCAMAN KEJAHATAN SIBER DAN PENIPUAN KOMPUTER DALAM SISTEM TRANSAKSI KEUANGAN DIGITAL Dini Marwati; Wina Agustina; Rahma Mughmi Cahyani; Ria Susilawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2740

Abstract

Perkembangan teknologi digital membuat layanan perbankan menjadi lebih mudah, cepat, dan efisien melalui Mobile Banking, namun juga meningkatkan risiko kejahatan siber seperti phishing, malware, ransomware, pencurian identitas, dan berbagai penipuan digital yang mengancam data pribadi serta saldo nasabah. Penelitian ini bertujuan mempelajari peran keamanan siber dalam melindungi uang nasabah pengguna Mobile Banking, mengidentifikasi jenis ancaman yang terjadi, serta menganalisis langkah pencegahan yang dapat dilakukan bank maupun pengguna, menggunakan metode studi literatur dengan pendekatan kualitatif melalui buku, jurnal ilmiah, peraturan perundang-undangan, artikel, dan penelitian terdahulu. Hasil penelitian menunjukkan bahwa teknologi keamanan seperti enkripsi data, autentikasi multifaktor, Cyber Threat Intelligence, sistem deteksi penipuan, dan autentikasi biometrik dapat meningkatkan keamanan transaksi digital dan mengurangi kemungkinan serangan siber. Namun, keamanan siber belum dapat melindungi secara penuh karena metode serangan yang semakin canggih dan kesalahan manusia yang masih banyak terjadi akibat rendahnya literasi digital masyarakat. Oleh karena itu, perlindungan yang optimal hanya dapat tercapai melalui kerja sama antara pemerintah, lembaga perbankan, dan masyarakat dalam memperkuat sistem keamanan, regulasi, serta pemahaman digital, karena tingkat keberhasilan keamanan siber tetap bergantung pada kesadaran dan kewaspadaan pengguna dalam menjaga data pribadi serta akun Mobile Banking mereka.
LITERATUR REVIEW: PENGARUH KECERDASAN EMOSIONAL, TEKANAN KETAATAN DAN ETIKA PROFESI TERHADAP KEPUTUSAN STRATEGIS AUDITOR Siti Syarifah; Cris Kuntadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2748

Abstract

Keputusan strategis auditor merupakan elemen fundamental yang menentukan kualitas audit dan tingkat kepercayaan publik terhadap laporan keuangan. Berbagai faktor dari aspek individu maupun lingkungan kerja memengaruhi proses pengambilan keputusan auditor. Artikel ini mereview faktor-faktor yang memengaruhi keputusan strategis auditor, yaitu Kecerdasan Emosional, Tekanan Ketaatan, dan Etika Profesi, melalui studi literatur akuntansi dan auditing. Tujuan penulisan artikel ini adalah untuk membangun hipotesis pengaruh antar variabel guna digunakan pada riset selanjutnya. Metode yang digunakan adalah kajian pustaka (library research) dengan pendekatan kualitatif. Hasil artikel literature review ini menunjukkan bahwa: 1) Kecerdasan Emosional berpengaruh terhadap Keputusan Strategis Auditor; 2) Tekanan Ketaatan berpengaruh terhadap Keputusan Strategis Auditor; dan 3) Etika Profesi berpengaruh terhadap Keputusan Strategis Auditor. Temuan ini mengindikasikan bahwa kombinasi faktor internal (kecerdasan emosional dan etika profesi) dan eksternal (tekanan ketaatan) secara bersama-sama membentuk kualitas keputusan strategis auditor. Implikasi dari penelitian ini menekankan pentingnya pengembangan kompetensi emosional, penguatan kode etik, serta penciptaan lingkungan kerja yang mendukung independensi auditor dalam pengambilan keputusan strategis
PENGARUH KUALITAS PRODUK, HARGA, LOKASI, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN BUBUR AYAM PREMIUM BANGEDDO’S DI SIDOARJO Anik Zainiyyah; Septine Brillyantina; Sekar Ayu Wulandari; Taufiq Rahman Humaidi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2751

Abstract

Industri rumah tangga yang terus berkembang, khususnya pada sektor makanan siap saji dan menu sarapan di wilayah Sidoarjo. Bubur Ayam Premium Bangeddo’s merupakan salah satu usaha makanan yang menghadapi peningkatan persaingan, sehingga pelaku usaha perlu memahami faktor-faktor yang memengaruhi keputusan pembelian konsumen. Tujuannya untuk menganalisis dan menguji pengaruh kualitas produk, harga, lokasi, dan kualitas pelayanan terhadap keputusan pembelian konsumen Bubur Ayam Premium Bangeddo’s di Sidoarjo. Populasi dalam penelitian ini adalah seluruh konsumen yang membeli produk Bubur Ayam Premium Bangeddo’s dengan pengambilan sampel sebanyak 50 responden menggunakan teknik accidental sampling. Teknik analisis data yang digunakan yaitu uji validitas, uji realibilitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi (Adjusted R2), uji F, uji t, serta variabel dominan dengan software IBM SPSS 25. Hasil penelitian ini menunjukkan bahwa kualitas produk, harga, lokasi, dan kualitas pelayanan secara simultan berpengaruh signifikan terhadap keputusan pembelian dengan nilai F hitung 14,507 > F tabel 2,58 dan nilai signifikansi 0,000 < 0,05. Sementara itu, secara parsial hasil uji t menunjukkan bahwa variabel kualitas produk memiliki nilai t hitung -1,018 dengan nilai signifikansi 0,314, variabel harga memiliki nilai t hitung 1,521 dengan nilai signifikansi 0,135, variabel lokasi memiliki nilai t hitung -0,582 dengan nilai signifikansi 0,564, dan variabel kualitas pelayanan memiliki nilai t hitung 6,638 dengan nilai signifikansi 0,000. Hasil tersebut menunjukkan bahwa hanya variabel kualitas pelayanan yang berpengaruh signifikan terhadap keputusan pembelian karena memiliki nilai t hitung > t tabel 2,014 dan nilai signifikansi < 0,05. Selain itu, nilai koefisien determinasi sebesar 0,524 menunjukkan bahwa keputusan pembelian dipengaruhi oleh kualitas produk, harga, lokasi, dan kualitas pelayanan sebesar 52,4%, sedangkan sisanya sebesar 47,6% dipengaruhi oleh faktor-faktor lain di luar penelitian ini. Variabel yang paling dominan diketahui berdasarkan nilai Standardized Coefficients Beta tertinggi, yaitu kualitas pelayanan dengan nilai 0,765 dan nilai signifikansi < 0,05.
ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN DAN BEBAN PERUSAHAAN JASA KONTRUKSI PADA PT X Mochammad Arya Maulana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2756

Abstract

Penerapan PSAK 34 dalam industri jasa konstruksi menjadi aspek penting dalam menyajikan informasi keuangan yang akurat dan andal. PT X sebagai perusahaan konstruksi diketahui belum sepenuhnya mengadopsi standar tersebut secara tepat. Pengakuan pendapatan dan beban masih dilakukan dengan metode penyelesaian kontrak, meskipun proyek yang dikerjakan bersifat jangka panjang. Kondisi ini berdampak pada ketidakakuratan laporan keuangan, menyebabkan kerugian yang tampak secara akuntansi, serta menghambat pengambilan keputusan manajerial dan akses terhadap pendanaan eksternal. Melalui pendekatan deskriptif kualitatif, dilakukan analisis terhadap praktik pengakuan pendapatan dan beban berdasarkan data keuangan tahun 2023–2024 dan wawancara dengan divisi keuangan. Hasilnya menunjukkan adanya kesenjangan antara praktik perusahaan dan ketentuan PSAK 34, terutama dalam penggunaan metode persentase penyelesaian untuk mencerminkan kinerja secara lebih tepat. Diperlukan perubahan kebijakan akuntansi agar laporan keuangan lebih relevan, reliabel, dan sesuai dengan prinsip akuntansi yang berlaku di Indonesia.
Analisis Potensi Pengembangan Usaha Roti XYZ Cabang Sepanjang, Sidoarjo Kaila Tirta Tri Meifa; Sekar Ayu Wulandari; Taufiq Rahman Humaidi; Dini Nafisatul Mutmainah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2762

Abstract

XYZ Bakery, Sepanjang, is a micro, small, and medium enterprise (MSME) that has operated since 2004. However, its business development has been constrained by limited digital marketing, financial record-keeping, legal compliance, production equipment maintenance, and waste management. This study aims to analyze the business feasibility from non-financial and financial perspectives and to formulate development strategies using SWOT analysis. A mixed-methods approach with a parallel convergent design was employed by collecting primary and secondary data simultaneously. The non-financial analysis covered market and marketing, technical, environmental, legal, and human resource aspects, while the financial analysis applied the Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), Benefit-Cost Ratio (B/C Ratio), and Payback Period (PBP). The results showed that the business was highly feasible from both perspectives. It generated an NPV of IDR 1,886,198, an IRR of 176.33%, a B/C Ratio of 1.52, and a PBP of 0.72 years. The IFE and EFE matrix analyses placed the business in Quadrant V (Hold and Maintain). Therefore, market penetration, product development, digital marketing optimization, product innovation, and operational efficiency are recommended to support sustainable business growth
Analisis Optimasi Keuntungan Produksi Menggunakan Program Linier Metode Simpleks pada Kasus Maksimasi di UMKM Lumpia Basah & Kwetiau Van Java Raisa Rahmania; Risma Febriyanti; Suci Rahma Putri; Somadi Somadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2773

Abstract

This research was motivated by the limited availability of raw materials faced by Lumpia Basah & Kwetiau Van Java MSME in determining the optimal production quantity to maximize profit. Inappropriate production planning may lead to inefficient utilization of available resources. This study aims to determine the optimal production combination of Lumpia Basah and Kwetiau using Linear Programming with the Simplex Method. The research employed a descriptive quantitative approach. Primary data were obtained through observation and interviews with the business owner, while secondary data were collected through a literature review of relevant books and scientific journals. The decision variables in this study were the production quantities of Lumpia Basah and Kwetiau, with the objective of maximizing profit. The constraints consisted of the limited availability of eggs, bean sprouts, and Chinese cabbage as raw materials. The model was solved mathematically using the Simplex Method and validated using POM-QM for Windows software. The results showed that the optimal production combination was 33 packs of Lumpia Basah and 116 packs of Kwetiau per day, generating a maximum daily profit of IDR 483,120. Both the mathematically calculation and the POM-QM for Windows software produced identical results, indicating that the Simplex Method is effective as a decision-making tool for production planning to improve raw material utilization efficiency and maximize the profitability of MSMEs.
Analisis Pengendalian Kualitas Produk Pentol Cilok Menggunakan Metode Statistical Process Control di Kabupaten Sidoarjo (Studi Kasus Pada UMKM Pentol Cilok Mitra Kabupaten Sidoarjo) Gizzeo Ogjha Bimma Subekti; Rahmat Dhandy; Septine Brillyantina; Julia Agustina
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2774

Abstract

Quality control is an essential aspect of food production to ensure product consistency, minimize defects, and improve customer satisfaction. However, many Micro, Small, and Medium Enterprises (MSMEs) still experience quality variations due to the absence of systematic quality control practices. This study aimed to analyze the quality control process of Pentol Cilok Mitra MSME in Sidoarjo Regency using the Statistical Process Control (SPC) method, identify the dominant types and causes of product defects, and formulate improvement recommendations. This research employed a quantitative descriptive approach. Data were collected through observation, interviews, documentation, and check sheets during 20 production observations with 400 samples in each observation, resulting in a total of 8,000 observed products. The data were analyzed using SPC tools, including check sheets, p-control charts, Pareto diagrams, process capability analysis, and Ishikawa diagrams. The results showed that 998 products (12.48%) were defective. The dominant defects consisted of non-uniform shape (42%), texture defects (26%), inappropriate product temperature (21%), and non-uniform color (11%). The p-control chart indicated that the production process was generally under statistical control, although several observations of shape defects approached the upper control limit. The Ishikawa analysis revealed that defects were mainly caused by human, material, equipment, method, and environmental factors. The study recommends implementing standard operating procedures, standardizing raw materials, improving production equipment, conducting routine quality inspections, and enhancing workplace conditions to improve process consistency and product quality.

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